2007 Max Block Awards Presented

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The Max Block Distinguished Article Award recognizes excellence in three categories that reflect The CPA Journal’s mission. The 2007 winning articles and their authors are as follows.

Technical Analysis. “Implementing the New ASB Risk Assessment Audit Standards” (June 2007) gives a practitioner-oriented overview of a recent Auditing Standards Board (ASB) requirement that auditors obtain a deeper understanding of a company to better identify risks of material misstatement on financials. Donald K. McConnell, Jr., is an associate professor of accounting in the college of business administration at the University of Texas at Arlington, and Charles H. (Chip) Schweiger is a partner, assurance services, at Grant Thornton LLP, Dallas, Texas.

Informed Comment. “SFAS 159: The Fair Value Option: CPAs at a Crossroad?” (August 2007) provides an historical overview of the concept of “fair value” in both U.S. and international accounting standards, and poses questions about the post-Enron environment. James Cataldo is an assistant professor, and Morris McInnes is a professor of accounting and associate dean for academic affairs, both at the Sawyer Business School, Suffolk University, Boston, Mass.

Policy Analysis. “Whistleblowing and Good Governance: Policies for Universities, Government Entities, and Nonprofit Organizations” (June 2007) increases awareness of the need for whistleblowing policies for universities, government entities, and nonprofits. It gives a practical framework for developing and implementing a whistleblower policy and provides a broad range of authoritative resources. Tim V. Eaton is an associate professor of accountancy at Miami University, Oxford, Ohio, and Michael D. Akers is the Charles T. Horngren Professor of Accounting and chair of the department of accounting at Marquette University, Milwaukee, Wis.

The Max Block Distinguished Article Awards are determined by the members of The CPA Journal Editorial Board and Editorial Review Board, who rank a selection of articles from a list of nominees determined by the editorial staff. In addition to the members of the Editorial Board who participated in the voting, the editors would also like to thank the following Editorial Review Board members for their participation: Stewart Berger, Neil A. Gibgot, Stephen Grace, Mark Hettler, Moshe S. Levitin, Marilyn A. Pendergast, Allan Rabinowitz, and Barry Seidel.

About Max Block

Max Block (1902–1988), a founding partner of Anchin, Block & Anchin LLP, is described by many who knew him as a visionary whose ideas have formed the basis for many reporting and practice-management concepts in use today. Block was managing editor of the NYSSCPA’s Journal (now The CPA Journal) from 1958 to 1972. Each year since 1975, The CPA Journal has recognized his contributions and achievements by bestowing the Max Block Distinguished Article Award on the most outstanding articles. Although the judging and selection procedures continue to evolve, the criteria remain: “An innovative and stimulating article which is of current significance and which is likely to be of lasting value.”

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